Cost of Production Report: Average Cost Method Sunrise Coffee Company roasts and packs coffee beans. The process begins in the Roasting Department. From the Roasting Department, the coffee beans are transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at December 31: ACCOUNT Work in Date Item Debit Credit- Debit Credit 1 Ba, 14,000 units, 75%completed 31 Direct materials, 242,200 units 273,686 31 Direct labor 31 Factory overhead 31 Goods transferred, 244,300 units 31 Ba, 2 units, 25% completed 28,000 301,686 451,728 667,642.5 Dec. 150,042 215,914.5 Required: Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in g Department. If required, round your cost per equivalent unit answer to two decimal places Sunrise Coffee Company Cost of Production Department For the Month Ended December 31 Units to unt for dmg production: Inventory in process, December 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Whole Equivalent Units Units of Transferred to Packing Department in December Inventory in process, December 31 Total units to be assigned costs Unit costs: Total costs for December in Roasting Department Total equivalent units Cost per equlvalent unit Costs assigned to production: Inventory in process, December 1 Costs incurred in December